The German profession interpreted
Article Abstract:
There are three German accounting categories: the Wirtschaftsprufer (WP), the steuerberater (StB), and the Vereidigte Buchprufer (vBP). The WPs number around 7,000 and are similar to British practising chartered accountants. They are typically degree holders who are required to obtain five years of experience in an accounting practice before taking the rigorous WP qualifying exams. The StBs are tax advisers who are required to have only three years experience before sitting for the Institute of Taxation qualifying exams. They number around 41,000. The vBPs, who number around 3,500, are approved auditors and are typically StBs with five years experience, of which three must be in auditing. They need not be degree holders and may qualify as vBP after passing the required exams. The European Community (EC) allows German accountants to qualify in the UK through a conversion exam.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1991
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The key to high standards
Article Abstract:
The Institute of Chartered Accountants in England and Wales has issued a statement of intent that describes its long-range objectives regarding continuing professional education (CPE). The statement of intent stresses the importance of maintaining CPE requirements and points out the key role that CPE plays in ensuring the success of the Institute's mission of encouraging members to maintain high professional standards. Apart from revising existing CPE regulations, the statement also serves to announce the Institute's intention of making CPE mandatory for members involved in the investment sector, insolvency practice and auditing.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1992
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